1. County of Orange JURISDICTIONAL CHANGES Arounsy Phommasa, Bang Quan & Eliseo Gillamac February 5, 2015

2. County of Orange 2 What is Jurisdictional Change? A jurisdictional change occurs when a taxing entity’s boundaries changes.

3. County of Orange 3 Types of Jurisdictional Changes: Annexation Detachment Reorganization Dissolution Consolidation Formation Incorporation School Unification Redevelopment Project County Service Area (CSA) Zone of Benefits (ZOB) LAFCO Involvement Non-LAFCO Involvement

4. County of Orange 4 Who is involved? Page Local Agency Formation Commission (LAFCO) State Board of Equalization (BOE) County Assessor County Auditor Controller (AC) Affected Taxing Entities (ATE)

5. County of Orange What’s the process? District, Property Owner, Voters File Application LAFCO Send Notice of Filing (NOF) Assessor Identify TRA & AV AC Notify ATE TRA Change Notice BOE Provide estimate revenue attribute to ATE NegotiateNegotiate 30 days from NOF 45 days from NOF Send NOF & NOC 60-90 days Filing Dec. 1st

6. County of Orange Notice of Filing

7. County of Orange Revenue Impact Analysis

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9. Notice of Completion

10. County of Orange 10 Where are we located?

11. County of Orange 11 Who are our neighbors?

12. County of Orange 12 http://www.boe.ca.gov/proptaxes/ boundaryChanges.aspx

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20. 20 How do jurisdictional changes impact the AC? TRA Configuration District Valuation AB8 Factors Apportionments

21. County of Orange Tax Structure for AB8 Tax Rate Area (4759) Funds (400+) Agencies TRA allocation factors Tax Amounts

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24. Tax Structure Validation Each County has it’s own validation to ensure the accuracy of its tax structure. Examples: –Road fund = Unincorporated area –Elementary + Unified = County General –Sum of Flood Control = County General –County General = Cemetery = Dept of Ed

25. County of Orange TRA Validation

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33. County of Orange Where can I find more Info? Property Tax Manager Manual Tass@boe.ca.gov

34. County of Orange 34 Constitutional & Statutory Provisions California Constitution: Article XIII, Section 14. Revenue & Taxation Code: Section 95, 99-99.3, 122, 602 and 606. Health & Safety Code Sections: 33327, 33328, 33326.3, 33375 and 33457 (RDA) Government Code: Sections 25210.1 – 25210.90 in reference to County Service Areas. Government Code: Sections 54900 – 54903 (ensure changes are uniformly maintained) –Section 54900 –Section 54900.1 –Section 54901 –Section 54902 –Section 54902.5 –Section 54903

35. County of Orange 35 Questions???